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HomeMy WebLinkAbout10-26-20 - Q1 Financial Update PresentationFISCAL YEAR 2019-20 PRELIMINARY RESULTS FISCAL YEAR 2020-21 1ST QUARTER UPDATE CITY OF SEAL BEACH City Council Meeting October 26, 2020 1 2 FISCAL YEAR 2019-20 PRELIMINARY GENERAL FUND FINANCIAL RESULTS FY 2019-20 Preliminary General Fund Financial Results •Information is preliminary and subject to change –audit is still underway. •Budget vs. Actuals are more favorable than expected. •Fund Balance is expected to close out higher than expected. •Received large sum of one-time revenues which resulted in at least $3.3 million in excess revenues over budget. •Expenditures were under budget due to departments pulling back and natural reductions as a result of City closures (COVID-19 related) 3 4 FY 2019-20 Preliminary General Fund Financial Results REVENUES FY 19/20 FY 19/20 Positive/ Amended Preliminary (Negative) Budget Actuals Variance Taxes Property Tax 11,940,700$ 12,358,161$ 417,461$ Sales and Use Tax 4,200,000 3,898,735 (301,265) Transaction Tax 4,712,500 4,923,324 210,824 Utility Users Tax 4,175,000 3,941,877 (233,123) Transient Occupancy Tax 1,585,000 1,168,257 (416,743) Franchise Fees 1,073,800 1,034,280 (39,520) Business License Tax 505,000 569,397 64,397 Other Taxes 484,300 441,731 (42,569) Licenses and Permits 957,100 949,452 (7,648) Intergovernmental 307,300 644,271 336,971 Charges for Services 3,083,400 2,656,096 (427,304) Fines and Forfeitures 1,410,500 1,239,154 (171,346) Use of Money and Property 723,400 1,719,497 996,097 Other Revenues 453,400 3,240,379 2,786,979 Transfers In 115,000 642,245 527,245 35,726,400$ 39,426,856$ 3,700,456$ 5 FY 2019-20 Preliminary General Fund Financial Results EXPENDITURES FY 19/20 FY 19/20 (Positive)/ Amended YTD as of Negative Budget 9/30/2020 Variance City Council 182,600$ 102,671$ (79,929)$ City Manager 4,617,200 4,330,108 (287,092) City Clerk 316,000 280,795 (35,205) City Attorney 492,000 380,961 (111,039) Finance 844,500 771,221 (73,279) Non-Departmental 6,506,800 4,350,192 (2,156,608) Police 12,727,700 12,462,252 (265,448) Fire 6,090,700 6,093,156 2,456 Community Development 1,197,100 1,022,787 (174,313) Public Works 3,288,500 3,103,623 (184,877) Community Services 1,331,600 1,009,908 (321,692) Marine Safety 209,600 175,115 (34,485) 37,804,300$ 34,082,789$ (3,721,511)$ 6 FISCAL YEAR 2020-21 GENERAL FUND PACING AS OF SEPTEMBER 30, 2020 7 FY 2020-21 1st Quarter General Fund Pacing REVENUES FY 20/21 FY 20/21 Amended YTD as of % Budget 9/30/2020 Earned Taxes Property Tax 12,453,700$ 168,050$ 1% Sales and Use Tax 3,670,000 359,291 10% Transaction Tax 4,798,000 441,991 9% Utility Users Tax 4,120,000 680,979 17% Transient Occupancy Tax 1,005,000 -0% Franchise Fees 1,059,000 21,370 2% Business License Tax 520,000 361,428 70% Other Taxes 454,000 56,521 12% Licenses and Permits 988,700 212,473 21% Intergovernmental 367,300 59,572 16% Charges for Services 2,898,400 441,354 15% Fines and Forfeitures 1,220,500 260,947 21% Use of Money and Property 593,400 376,568 63% Other Revenues 464,700 43,407 9% Transfers In 80,000 -0% 34,692,700$ 3,483,951$ 10% 8 FY 2020-21 1st Quarter General Fund Pacing EXPENDITURES FY 20/21 FY 20/21 Amended YTD as of % Budget 9/30/2020 Spent City Council 199,867$ 12,913$ 6% City Manager 4,797,800 1,639,789 34% City Clerk 316,900 80,976 26% City Attorney 436,000 61,926 14% Finance 840,700 187,582 22% Non-Departmental 5,725,400 834,572 15% Police 12,974,400 4,213,734 32% Fire 6,372,800 1,859,087 29% Community Development 1,380,800 317,313 23% Public Works 3,424,400 425,494 12% Community Services 1,256,300 195,587 16% Marine Safety 190,500 87,664 46% 37,915,867$ 9,916,635$ 26% •We will continue monitoring revenues and expenditures as we continue throughout the year. •We have already identified the potential need for some budget adjustments at mid-year but will evaluate that more as we approach December 31st. •We are working with economists to help us better predict revenues going forward. •Look for a more detailed presentation at mid-year with further discussion on the economic impacts of COVID-19. 9 FY 2020-21 1st Quarter General Fund Pacing 10 QUESTIONS & ANSWERS